“The Senate has today passed legislation to extend Single Touch Payroll (STP) to employers with 19 or less employees from 1 July 2019.
These businesses can also of course opt in early.
The passage of legislation follows months of uncertainty for small business after STP was officially rolled out for employers with 20 or more employees from 1 July 2018.
The ATO still intends to allow micro-businesses (less than 5 employees) to adopt low-cost, alternative STP solutions” – Australian Bookkeepers Network (The Buzz News Update)